2025 (7) TMI 776

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....3. Accordingly, considering the urgency involved in the writ petition, the writ petition is taken up for consideration. The matter pertains to a challenge to an order dated 15th January, 2025 rejecting the appeal filed under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) arising out of the order dated 20th November, 2023 passed under Section 73 of the said Act for the tax period of 1st July, 2017 to 31st March, 2018. 4. The petitioner's case proceeds on the premise that the petitioner is the proprietorship concern and is engaged in the business of supply and distribution of Gas. The petitioner claims to be physically handicapped and his disability has been confirmed to the extent of 30% by the office of t....

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....ltimately, led to the passing of the order dated 20th November, 2023. The petitioner should not be penalized and should be given an opportunity to place his case especially taking into consideration the physical condition of the petitioner. 6. Mr. Siddiqui, learned AGP representing the respondents though would however submit that in the instant case admittedly, the petitioner had not responded either to the notice issued in form ASMT 10 or to the notice issued in form GST DRC 01A or GST DRC 01. The proper officer having no alternative had passed the order impugned. Even thereafter, no appeal was filed within the specified period. The appellate authority in the circumstances has rejected the appeal as being barred by limitation since accord....